{"data":{"id":"us-mt/15-68-510","jurisdiction":"us-mt","citation":"15-68-510","heading":"Vendor allowance.","body":"(1) A person filing a timely return under 15-68-502 may claim a quarterly vendor allowance for each permitted location in the amount of 5% of the tax determined to be payable to the state.\n(2) The allowance may be deducted on the return.\n(3) A person that files a return or payment after the due date for the return or payment may not claim a vendor allowance.","path":["TITLE 15. TAXATION","CHAPTER 68. SALES TAX","Part 5. Returns and Payment"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0680/part_0050/section_0100/0150-0680-0050-0100.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:51Z","sha256":"67a3dad05b901ce3b3437202c3c01d33c4e9d1ab93ac19c33f46deed4d4338b6","source_id":"us-mt","stale":false,"prev":"us-mt/15-68-507","next":"us-mt/15-68-511"},"notice":"GroundRules: Original legal text. Not legal advice."}